Waives the amount of late fee payable failure to furnish the return in FORM GSTR-5A by the due date.

GST – States – S.O. 126-05/2018-State Tax – Dated:- 23-1-2018 – GOVERNMENT OF BIHAR NOTIFICATION The 23rd January 2018 Notification No. 05/2018-State Tax S.O. 126, dated 23rd Junary 2018- In exercise of the powers conferred by section 128 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for fai

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